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Property and Casualty Insurance Activity (Details 1) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Gross Liability [Member] |  |
Case-basis reserves | $ 67,108,131 | $ 62,745,588
Loss adjustment expenses | 17,448,218 | 16,847,618
IBNR reserves | 37,261,513 | 38,746,307
Recoverable on paid losses | 0 | 0
Total loss and loss adjustment expenses | 121,817,862 | 118,339,513
Reinsurance Receivables [Member] |  |
Case-basis reserves | 19,537,988 | 16,618,887
Loss adjustment expenses | 3,085,429 | 2,364,053
IBNR reserves | 10,665,233 | 8,676,560
Recoverable on paid losses | 15,376,899 | 13,588,981
Total loss and loss adjustment expenses | 48,665,549 | 41,248,481
Recoverable on unpaid losses | 33,288,650 | 27,659,500
Unearned premiums | 26,928,363 | 25,216,580
Receivables - reinsurance contracts | 0 | 0
Total reinsurance receivables | $ 75,593,912 | $ 66,465,061

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- Definition The amount needed to reflect the estimated ultimate cost of settling claims relating to insured events that have occurred on or before the balance sheet date, whether or not reported to the insurer at that date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (cc) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480081/944-40-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480081/944-40-50-3 + Details
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